Refund of special tax overpaid as a result of exemption under regulation 8
9.—(1)  Where an exemption from the special tax applies to a tax period under regulation 8, then the special tax for the tax period is overpaid as a result of the exemption by a sum (if positive) calculated in accordance with paragraph (2).
(2)  For the purposes of paragraph (1), the sum is calculated as follows:
(a)for a tax period mentioned in regulation 8(1)(a)(i) or (b)(i), in accordance with the formula A – (C1 + B2); and
(b)for a tax period mentioned in regulation 8(1)(a)(ii) or (b)(ii) other than an excluded tax period, in accordance with the formula A – B.
(3)  For the purposes of paragraph (2) —
(a)A is the amount paid as the special tax for the motor vehicle for the tax period;
(b)B has the meaning given by regulation 8(3)(a);
(c)B2 is B pro-rated for the part of the tax period that is from and including —
(i)for a tax period mentioned in regulation 8(1)(a)(i) — 18 February 2019; and
(ii)for a tax period mentioned in regulation 8(1)(b)(i) — 1 April 2019,
up to the end of the tax period;
(d)C1 is the amount of the special tax for the motor vehicle for the tax period at the rate applicable to the motor vehicle in Part 2 of the First Schedule, pro-rated for the part of the tax period that is from the start of the tax period up to and including —
(i)for a tax period mentioned in regulation 8(1)(a)(i) — 17 February 2019; and
(ii)for a tax period mentioned in regulation 8(1)(b)(i) — 31 March 2019;
(e)“excluded tax period” means a tax period mentioned in regulation 2(1B); and
(f)where any amount is required to be pro-rated for any part of a tax period, it is pro-rated —
(i)on a monthly basis for each month of the part; and
(ii)on a daily basis for each day in any portion of the part that is less than a month.
(4)  The total of all sums overpaid in relation to a motor vehicle must be refunded by setting it off against the amounts in the Second Schedule in the order in which the amounts are treated as accruing due (as specified in the Second Schedule), beginning with the earliest.
(5)  Paragraph (4) does not apply to any amounts treated in the Second Schedule as accruing due before 23 June 2019.
(6)  If, upon the de‑registration of the motor vehicle, the total of all the sums overpaid is not extinguished under paragraph (4), then the Registrar must refund the unextinguished amount to the last registered owner of the motor vehicle.
[S 449/2019 wef 23/06/2019]